Detailed Project Report
Dry Fruits Shop
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹2.98 L
- Term loan from bank
- ₹2.68 L
- Promoter’s contribution
- ₹0.30 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-3.48 L
- Average DSCR
- -5.54
- Break-even (% of capacity used)
- —
02 Promoter and unit
| Promoter name | — |
|---|---|
| Business / firm name | — |
| Legal form | Proprietorship |
| Address of the unit | — |
| Applicant category | General · Rural |
03 The project
Sell dry fruits, nuts, saffron, hill spices and gift hampers from a neat retail shop.
| Main product or service | Dry Fruits Shop |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Households
- Sweet shops and bakers
- Tourists
- Companies buying festival gifts
- Walk-in retail
- Festival gift hampers and corporate orders
- Phone and online orders
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Display shelves and wall units (× 5) | 1 | 5,000 | 5,000 |
| Tables or display carts (× 8) | 1 | 80,000 | 80,000 |
| Storage cabinets (× 8) | 1 | 40,000 | 40,000 |
| Weighing scales (× 2) | 1 | 14,000 | 14,000 |
| Retail racks (× 4) | 1 | 40,000 | 40,000 |
| Mirrors (× 5) | 1 | 75,000 | 75,000 |
| Containers (× 15) | 1 | 30,000 | 30,000 |
| Total | 2,84,000 |
Pre-filled from: Uttarakhand DUY project profile — Dry Fruits Shop. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Cashews, almonds, pistachios, raisins, apricots, figs and walnuts — bought from wholesalers and mandis
- Saffron and hill spices (jakhya, gandrayani, black cumin) — local sourcing adds a regional line
- Gift boxes and packing material — for festival hampers
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 2.84 |
| Contingency | 0.14 |
| Total fixed capital | 2.98 |
| Working capital margin | 0.00 |
| Total project cost | 2.98 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 0.30 | 10.0 |
| Term loan from bank | 2.68 | 90.0 |
| Total | 2.98 | 100.0 |
| Working capital loan (outside project cost) | 0.00 |
09 Key assumptions
| Selling price | ₹0 per units |
|---|---|
| Raw material & packing cost | ₹0 per units |
| Capacity used each year | 60% · 70% · 80% · 80% · 80% · 80% · 80% |
| Term loan interest rate (% a year) | 11% · 84 months (Moratorium 6) |
| Working capital method | Turnover method (RBI) · Working capital interest (% a year) 11% |
| Income tax rate | 25% |
| Yearly price and cost rise | 0% |
10 Production and sales
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capacity used | 60% | 70% | 80% | 80% | 80% | 80% | 80% |
| Production (units) | 6,000 | 7,000 | 8,000 | 8,000 | 8,000 | 8,000 | 8,000 |
| Sales | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
11 Projected profitability
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Sales | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Raw material and packing | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Power and fuel | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Salaries and wages | 2.88 | 2.88 | 2.88 | 2.88 | 2.88 | 2.88 | 2.88 |
| Rent | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Administration | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Selling and distribution | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Repairs and maintenance | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 |
| Insurance | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Total cost of operations | 2.95 | 2.95 | 2.95 | 2.95 | 2.95 | 2.95 | 2.95 |
| Operating profit (EBITDA) | -2.95 | -2.95 | -2.95 | -2.95 | -2.95 | -2.95 | -2.95 |
| Depreciation | 0.45 | 0.38 | 0.32 | 0.27 | 0.23 | 0.20 | 0.17 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 0.29 | 0.25 | 0.21 | 0.16 | 0.12 | 0.07 | 0.02 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -3.69 | -3.59 | -3.48 | -3.39 | -3.30 | -3.22 | -3.15 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -3.69 | -3.59 | -3.48 | -3.39 | -3.30 | -3.22 | -3.15 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -3.69 | -3.59 | -3.48 | -3.39 | -3.30 | -3.22 | -3.15 |
| Depreciation | 0.45 | 0.38 | 0.32 | 0.27 | 0.23 | 0.20 | 0.17 |
| Cash accruals (PAT + depreciation) | -3.25 | -3.21 | -3.16 | -3.12 | -3.07 | -3.02 | -2.98 |
| Term loan repaid | 0.21 | 0.41 | 0.41 | 0.41 | 0.41 | 0.41 | 0.41 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -3.45 | -3.62 | -3.57 | -3.53 | -3.48 | -3.44 | -3.39 |
| Cash and bank | -3.45 | -7.07 | -10.64 | -14.17 | -17.66 | -21.09 | -24.49 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 0.30 | 0.30 | 0.30 | 0.30 | 0.30 | 0.30 | 0.30 |
| Reserves and surplus | -3.69 | -7.28 | -10.76 | -14.15 | -17.46 | -20.68 | -23.83 |
| Term loan outstanding | 2.48 | 2.06 | 1.65 | 1.24 | 0.83 | 0.41 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | -0.92 | -4.92 | -8.81 | -12.62 | -16.33 | -19.97 | -23.53 |
| Net fixed assets | 2.53 | 2.15 | 1.83 | 1.56 | 1.32 | 1.12 | 0.96 |
| Preliminary expenses not written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Current assets (stock and debtors) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Cash and bank | -3.45 | -7.07 | -10.64 | -14.17 | -17.66 | -21.09 | -24.49 |
| Total assets | -0.92 | -4.92 | -8.81 | -12.62 | -16.33 | -19.97 | -23.53 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -5.95 | -4.45 | -4.77 | -5.15 | -5.59 | -6.12 | -6.75 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -5.54 |
|---|---|
| Lowest DSCR | -6.75 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 0.45 | 0.38 | 0.32 | 0.27 | 0.23 | 0.20 | 0.17 |
Written-down value method at Income-tax Rules block rates (building 10%, plant & machinery 15%, furniture 10%, computers 40%). Change them if your CA uses other rates.
16 Term loan repayment
| Year | Opening | Interest | Term loan repaid | Closing |
|---|---|---|---|---|
| 1 | 2.68 | 0.29 | 0.21 | 2.48 |
| 2 | 2.48 | 0.25 | 0.41 | 2.06 |
| 3 | 2.06 | 0.21 | 0.41 | 1.65 |
| 4 | 1.65 | 0.16 | 0.41 | 1.24 |
| 5 | 1.24 | 0.12 | 0.41 | 0.83 |
| 6 | 0.83 | 0.07 | 0.41 | 0.41 |
| 7 | 0.41 | 0.02 | 0.41 | 0.00 |
17 Licences and registrations
- FSSAI basic registration — covers turnover up to ₹1.5 crore (FSSAI turnover bands from 1 Apr 2026), so at ₹32 L basic registration is enough
- Shop and establishment licence
- Trade licence from the municipal corporation
- GST registration
18 Government schemes that may apply
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Stand-Up India
19 Sources
- Uttarakhand DUY project profile — Dry Fruits Shop — https://duy-heduk.org/downloads/project-profiles/dry-fruits-shop.pdf
This report is a projection from the figures entered by the promoter. It is not a bank appraisal or a guarantee of a loan or subsidy. Check every figure with current quotations and your chartered accountant before submitting it.